Students Hand-out for Finance Specialization

"Technical Report Writing" PGDM and PGDM (PM) Term III, 2021-23
Batch.

IESMCRC has introduced a new 2 credit course in the third term

Technical Report Writing. The trigger for this course was the feedback
received from the companies on the poor report writing skills of our
students.

The objective of this course is to enable students to write good quality

professional reports. The purpose of this course is to make students
understand the importance of the quality of contents and presentation.
Research, in its strict sense, may or not be involved.

Please note details regarding the 2 credit course on “Technical Report

Writing”.

Total Marks: 50 (25 for Report 1 and 25 for Report 2)

Objective: To enable students to write good quality professional reports.

Course outcome:
1. Demonstrate the skills to identify and interpret the critical
situational factors of an event/project
2. Select the most appropriate methodology for processing the data
3. Present clearly the important findings and the logic of converting
them into conclusions

Procedure:
1. Each student will submit two reports- Report-1 will be compulsory-
Analysis of a Company Performance based on its Annual Report and
Second Report can be chosen from the topics mentioned in this
document.
2. Although Report-1 has the same topic across all the finance students,
each student will choose a different company for analysis and report
writing. No two students will choose the same company.
3. Report 1 submission deadline
Report 1 is to be completed and submitted by students by 30
March 2022
4. Report 2 submission deadline
Report 2 is to be submitted by 30 April 2022

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 5. The students should take guidance from their mentors and/or from
any finance faculty, if needed, but with prior approval of the mentor.

Additional information:
 A quality report (with quality contents and good presentation)
may span to about 25-30 pages. However, there can be exceptions and
can be appropriately advised by the respective mentor.

Note:
 There will be no teaching sessions for this course and it will be
a completely self-study course. However, depending on the needs of the
students, they can seek the guidance of their mentor.
 Faculty In charge for the course – Prof. Hirendra Soni
 Faculty Guide - Mentor

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 Index Of Topics

Sr. No Name of the Report Page No for

details
A) Compulsory Report- 25 Marks
Analysis of a Company Performance based on 5
its Annual Report

B) Topics for Second Report- Choose any 1- 25

Marks
i. Report on IPO Review 8
ii. Report on Monetary and Fiscal Policy Review 9
iii. Report on Sector Performance Review 10
iv. Quarterly of Company 11
v. Brief Report on DRHP 12

vi. Corporate Governance Report- Review 14

vii. A Study on Green Banking Practices in India 18

viii. A Study on AIF Growth in India 19

ix. A Study on Private Equity Investment in India 20

x. M&A : A Tool for Inorganic Growth 22

xi. A Study on BRICS Economy 23

xii. Budget 2021 : A Right Turn or No 24

xiii. A Study on Buffett Indicator and Indian stock 25

xiv. A Study on Digital Banking 26

xv. FinTech - Boon or Bane in India 27

xvi. NPA Management in Indian Banks 28

xvii. Equity v/s Mutual Funds - As Asset Class 29

xviii. Mutual Fund - A Tool for Wealth Creation 30

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xix. Impact of FII in Indian Stock Market 31

xx. Report on CSR Practices adopted by Indian 32

Companies

xxi. Overview of Indian Banking Industry 34

xxii. Overview of Indian Insurance Industry 35

xxiii. Basic Savings and Investment Avenues 36

xxiv. The Balance of Payments of India 37

xxv. Journey of KYC to e-KYC 38

xxvi. Report on Digital revolution in India 39

xxvii. Report on World order post COVID 40

xxviii. Report on Future of US dollar 41

xxix. Report on Indian PSUs 42

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Compulsory Report – 25 Marks

Company Analysis Report

The company analysis report is a comprehensive report that gives insights

into the company’s performance. This report normally covers the past
performance of the company as well as the future plans. The format of the
report depends on the purpose for which it is made. The format also differs
from analyst to analyst. But all good company analysis reports consist of
industry overview followed by company analysis. The report starts with
macro analysis and then it drills down to micro analysis. This method is
called, ‘Top Down Approach’ or ‘E-I-C Approach’, where ‘E’ stands for
Economy, ‘I’ stands for Industry and ‘C’ stands for Company. The report
starts with the overview of macroeconomic factors followed by industry or
sector specific factors analysis. The economy and industry overview is then
followed by the company analysis. The data for company analysis can be
gathered primarily from the website or annual report of the company.
Alternatively, the software like, Capitaline, Ace Analysers can be used.

A brief outline of the report is as under:

Economy analysis – This section will cover macroeconomic factors like

political, economic, social, technological, environmental and legal (PESTEL).

Industry analysis – In this section the overview of the industry or sector is

covered. Important points to be covered are introduction, growth in terms
of CAGR, contribution to GDP and major players or companies. E.g. if the
report is on HUL, then FMCG sector is to be analysed.

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Company analysis – This section deals with the non-financial or qualitative
parameters as well as financial or quantitative parameters. The non-
financial parameters are market share, product range, corporate governance
practices etc. and the financial parameters consists of financial statements
(income statement, balance sheet and cash flow statement) analysis. This
section starts with non-financial parameters followed by financial
parameters. The following points should be covered in this section:

1. Corporate Profile – Mission and vision statement, geographical spread,

product offerings, SWOT, milestones and achievement
2. Business model
3. Share holding pattern
4. Financial highlights of last 5 to 10 years related to Sales revenue,
EBITDA, PAT and CAPEX
5. Meaningful extracts from Director’s report, Management Discussion
and Analysis (MDA), Corporate governance practices, CSR and
Auditors report.
6. Financial statements including notes to accounts analysis. Here, last
three years’ financial statements to be taken for the analysis. The FSA
(financial statement analysis) is done using ratio analysis. The
students are expected to work on the ratios such as, EBITDA margin,
EBIT or operating profit margin, PAT margin, EPS, DPS, BVPS, P/E,
ROE, ROCE (or ROTA), EV/EBITDA, Operating and cash conversion
cycle, Asset turnover ratio, Debt/equity ratio, Current ratio, Quick
ratio and Cash generated from operations

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Recommendations – The recommendations on the basis of key findings and
financial analysis should be written along with the future prospects of the
company.

======

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 Report on IPO Review

1 .About Company

 Introduction of company
 Milestone of company
 Key domain area
 Current business model
 Government Policy and company business statistics

2. Issue details and Capital History

 Price band
 Capital requirement and preposition
 Rating of IPO
 Allotment of shares

3. Financial Performance

 Company’s last three year financial performance in term of ratios and

valuation
 Comparison with listed peers companies in terms of financial
performances

4. Conclusion / investment Strategy

 Students can write their views about

 Investor should invest or not
 Right pricing of stock
 Subscription of IPO
 Time horizon of investment whether it is short term or long term

======

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 Report on Monetary / Fiscal Policy Review

1. Review of current economic scenario

Pastel Analysis
Current inflation rate review and student’s view about it
Balance of payment review and possible reason for it

2. Current rates impact on

Oil and crude prices
Currency rate and it’d impact on import/ Export
3. Policy rates ad it’s impact on the different sector
E.g. IT industry, Automobile and Banking and financial services

4. Conclusion
Students views on how current rates will help the economy to grow
and any suggestion

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 Sector Performance Analysis

1. Key highlights of sector

Production capacity
Current status in domestic and global market
Cost of production
FDI
Sector related any government policy
Availability of raw material and natural resources

2. Michael Porter’s five force model analysis

3. Key highlights about global scenario
Comparative analysis of domestic sector and global scenario
4. Prospects of sector
5. FAQ on the sector ( Primary interview script)

Crisil’s sector analysis report writing guidelines link

https://www.crisil.com/en/home/our-businesses/india-research/crisil-
industry-research/sectoral-research.html

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 Quarterly Review of company

1. Key Financial Data

 Select finance data
 Balance sheet data
 Ratio analysis data
 Income statement data
2. Key Events
 Litigations
 Portfolio changes
 Innovation and product registration
 Sustainability
 Contract extension
3. Earning Performance of Company /Group
 Group sale/ company sale
 EBITDA
 Depreciation, Amortization and impairments
 EBIT and special item
 Net Income
 Core earnings per share
4. Earning performance of individual Company ( if it is group
company )
5. Company’s Cash flow statement data and views

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 Brief Report on IPO- DHRP

Initial Public Offerings (IPOs) always tend to interest among investors. The
recent IPO’s in Covid times especially from September 2020 to February –
2021 are prime example. But when so many companies announce IPOs
regularly, it can be tough to identify the right company to invest. Reading the
company’s Draft Red Herring Prospectus (DRHP) is a best way to identify
whether it has good potential or not. The DHRP is a very lengthy document
and hence one needs to make a review report on the DHRP that will help
investors to get some important highlights about the IPO that can help them
to make an investment decision.

What is a Draft Red herring Prospectus?

A Red Herring Prospectus, or offer document, is filed by a company to SEBI

(Securities and Exchange Board of India) when it intends to raise money
from the public by selling shares of the company to investors. The document
is very useful to investors to make investing decision because it provides
detailed information about the company’s business operations, financials,
promoters and the company’s objective for raising funds by filing an IPOs. It
also elaborates on how the company intends to use the money that will be
raised, the possible risks for investors.

While reviewing the report and preparing a brief the following aspects of
DHRP will be analysed:

Business of the Company

This segment talks about a company’s core operations and how it conducts
business. As a prospective shareholder, you should pay attention to this part
as your investment will be utilised by the company in its core business.

Financials of the Company:

This is one of the most important segments and contains the company’s audit
reports and financial statements. As an investor, the financial statement will
help you analyse the future dividends based on the profits disclosed. You can
gauge the safety and profitability of your future investment based on the
financial statement.

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Risk Factors:

Companies lists out the potential risks that could impact their business and
operations under a section titled ‘Risk Factors’. While many are routinely
listed risks, some risks need to be scrutinized. For instance, if you find that
the company has a number of pending legal litigations , avoid the IPO. As an
investor, you should be able to read between the lines to identify the real
risks that could pose a threat to the company’s growth in the future.

Use of Proceeds:

Find out what the company intends to do with the capital it raises through
the IPO. Does the company plan to reduce its debt, purchase new assets or
meet its working capital needs? Also check the capital structure of the
company to see if any big private investors have put money into the
company.

Industry overview:

A red herring prospectus carries information about the position of the

company, relative to its competitors. The performance trends of the industry
to which the company belongs to is also included in the document, you
should analyse the various business and economic variables, the demand
and supply and the future prospects.

Management:

This section has details such as names, qualifications, designations about

directors, promoters and key management personnel. It may also have
information about any criminal cases or that of financial delinquency or
pending litigations against these people. It is important to check this section
because all these can be a risk factor.

Valuations:

Check and analyse the valuation given in the DHRP to comment if the
company is overvalued or undervalued or rightly valued based upon your
analysis from above points.

Give your suggestions whether investors should invest in the IPO

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13
 Corporate Governance Report- Review

Corporate governance is a collection of processes, policies, structures and

relationships that are implemented with the purpose of controlling and
directing the company. Corporate governance includes the rules and
procedures that corporations rely on to make sound decisions in corporate
affairs.

Some important aspects to look into while drafting Corporate Governance

Report

 Boards of directors
 Managers
 Shareholders
 Stakeholders
 Vendors
 Creditors
 Auditors
 Regulators

Things to be included in the Corporate Governance Report :

Every listed company is mandatorily required to prepare the Corporate

Governance Report in accordance with the Schedule V(Part C) of listing
Regulations.

All the contents of Corporate Governance Report- (Disclosure under

Schedule V- Part C of Listing Regulations) are placed at Annexure-IV

The following disclosures shall be made in the section on the corporate

governance of the annual report:

1. A brief statement on listed entity philosophy on code of corporate

governance

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It shall contain a brief statement of philosophy on code of corporate
governance.

2. Board of directors

1. It shall contain composition and category of directors.

2. The attendance of every director who has attended the last meeting of the
annual general meeting.

3. The number of other boards of directors or committees in which the

director is a member of the chairperson.

4. It also provides details of meetings of the board of directors and along with
that specify the dates on which it was held.

5. Disclosure of the relationship between directors of any

6. It also has to specify the number of shares held by each shareholder and
convertible instruments held by non-executive directors

7. Which have details of familiarisation programmes imparted to

independent directors are disclosed.

3. Audit Committee

1. Every composition, names of members and chairperson should be

mentioned.
2. Meetings to be attended by the audit committee and the presence of
them in those meetings.

4. Nomination and Remuneration Committee

1. Every composition, names of members and chairperson should be

mentioned.

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 2. Meetings to be attended by the audit committee and the presence of
them in those meetings.

5. Remuneration of directors

1. Remuneration packages of individual directors and which is

grouped under the following categories such as salary, benefits,
bonuses, stock options, pension.
2. Details of fixed components and performance linked incentives,
along with the performance criteria.
3. Service contracts, notice period, severance fees
4. All the details of stock options and whether the company is issued
at a discount and the period over which they are accrued and over
which it is exercisable.

6. Stakeholders grievance committee

1. All the names of non-executive directors heading the committee.

2. Name of the compliance officer and designation.
3. Complaints received by the shareholders.
4. The dissatisfaction of shareholders complaints not resolved.
5. And the number of pending complaints.

7. General body meetings

1. Place and times of the last three annual general meetings held.
2. If any special resolutions passed in the previous meetings of AGM
and to mention about it.
3. If any special resolutions passed in the previous year through postal
ballot and also to mention about the postal ballot exercise.
4. To mention the names of the person who conducted the postal
ballot exercise.
5. Whether any special resolutions are proposed to be conducted
through postal ballot.
6. And at last to mention the procedure for postal ballot.

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8. Means of communication

1. Quarterly results.
2. Newspaper wherein results normally published.
3. Any website, where it is to be displayed.
4. Whether it also displays official news releases and
5. Presentation made to institutional investors or to analysis.

Finally Frame the Corporate Governance Index for the company. There is a
Corporate Governance Index developed by BSE which can be applied.

======

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 A Study on Green Banking Practices in India

Green Banking refers to environment friendly practices adopted by banks.

Banks have adopted many eco-friendly strategies like online banking, digital
banking, mobile banking, green retail banking etc. to save the environment.
These practices are adopted in order to have sustainable development and
growth. Students are required to understand the concept of green banking
and its importance and prepare a report on it. Secondly students should also
study the green banking practices or strategies adopted by any two public
sector banks and two private sector banks of their choice.

Points to be covered in the report:

1. Overview of Indian Banking Sector – History and types of banks

2. Important definitions and concepts
3. Description of traditional banking products and green banking
products and distinction between them.
4. Benefits of green banking and limitations or challenges in adopting
green banking
5. Detail study of green banking products and services of any two private
sector banks and any two public sector banks
6. Finally, recommendations on the future prospects of green banking

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 A Study on AIF Growth in India

AIF stands for Alternative Investment Funds. AIF are similar to mutual funds
but there is a difference between AIF and MF. AIF pools or collect the funds
from different investors and invest them as per their investment policies.
Students are required to study this industry in detail and understand the
difference between different wealth management products. Students are
also required to study not only Indian AIF industry but also study the global
AIF industry and compare the growth of Indian AIF industry with global AIF
industry.

Brief outline of the report:

1. Introduction and overview of wealth management and financial

planning
2. Overview of different wealth management products like equity,
mutual funds, PMS, AIF etc.
3. Definition, concept, history of AIF and brief note on SEBI’s regulations
4. Brief explanation of types of AIF – Category I (VC, SME funds, social
venture funds and infrastructure funds) Category II (PE funds, debt
fund and funds of funds) and Category III (Hedge funds and PIPE fund)
5. Global and Indian scenario of AIF in terms of funds raise and
investments made in last 5 years
6. Comparison of Global AIA industry with India AIF industry
7. Outlook or road ahead of AIF industry in India.

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 A Study on Private Equity Investment in India

Private Equity is a mode of long term finance for an unlisted company

instead of equity. Private equity refers to investment asset class consisting
of equity as well as debt provided to private companies that are not publicly
traded. Year 2019 saw huge investment in terms of PE and VC. BFSI, real
estate and telecom were the popular sector for investment by PE. But due to
Covid-19 there is slight dip in the investment in 2020. Therefore students
are required to understand the investment pattern of PE in both the year
2019 and 2020. Students should:

1. Understand the concept of PE and VC and understand the difference

between them
2. Study the private equity investment in India for the year 2019 and
2020
3. Study the top five private equity players in India

Brief outline of the report:

1. Private Equity – overview, definition and concept
2. Process or journey of private equity with flow chart and exit
mechanism
3. Global private equity scenario – graphical presentation of data with
interpretation
4. Indian private equity scenario or outlook – investment made by PE by
stages, industry wise investment and region wise investment
(graphical presentation of data with interpretation)
5. Brief note on five private equity firms in India and their investment
strategy

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6. Conclusions and recommendations on the prospects of PE based on
your research and findings

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21
 M&A : A Tool for Inorganic Growth

Mergers and acquisitions refer to the process through which two companies
combines or consolidate. When one company purchase another company, it
is called as acquisition and when two companies combines to form a new
company it is called as merger. M&A is considered as an important tool of
expansion. Recently there have been many M&A deals globally as well as in
India. Students are required to study the M&A process in detail and prepare
a report on it. Requirements from the students:
1. To understand the concept, process and reasons for M&A
2. To study the trends in global M&A industry over last three years
3. To study the trends in Indian M&A industry over last three years

Brief outline of the report:

1. Introduction – Overview, definition, concept and difference between
merger and acquisition
2. M&A deals – by number of transactions and value of transactions
(graphical presentation of data with interpretation)
3. M&A deals – industry wise and sector wise deals (graphical
presentation of data with interpretation)
4. Case study on one deal of one company done in the year 2019 or 2020.
5. Calculating important financial ratios like current ratio, quick ratio,
debt/equity ratio, PAT margin, ROCE and P/E ratio of one year prior
to deal and one year after the deal and doing comparative analysis
6. Providing recommendations - whether M&A is a good strategy for
future growth or not based on the findings?

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 A Study on BRICS Economy

BRICS is an international organization and stands for Brazil, Russia, India,

China and South Africa. These five nations are considered as emerging
economies of the world. These nations conduct their bilateral relations on
the basis of equality, mutual benefit and non-interference. Students are
required to understand the BRICS economies and do comparative analyses
of the BRICS economies performance.

Brief outline of the report:

1. Introduction – Overview and concepts involved

2. To study the BRICS economies in terms of Inflation, Demographic,
Income, Import and Export for last three years. See the trend and
interpret it.
3. To compare India’s performance with other BRICS nations.

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 Budget 2021 : A Right Turn or No

Union budget is a budget consisting of estimates on revenue and expenditure

of India. The union budget is presented by the Hon. Finance Minister before
the start of the new financial year. Budget 2021 was most awaited budget
due to yearlong pandemic crisis. Individual as well as corporate houses was
eagerly waiting for the budget 2021. The budget is considered as growth-
oriented budget that lays a strong foundation for an Atmanirbhar Bharat.
Requirements from the students:
1. To study the Union Budget 2021
2. To study the sectors that will see growth due to budget 2021

Brief outline of the report:

1. History of union budget

2. Budget 2021 analysis
3. Highlights of the budget 2021
4. Impact on different sectors especially pharma and healthcare sector
5. Impact on stock market
6. Conclusions and Recommendations – Future prospects of India and
Indian industries based on your research and findings

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 A Study on Buffett Indicator and Indian stock

Buffett Indicator is a simple ratio given by finance wizard Warren Buffett.

The ratio is calculated as: The total market capitalization of U.S. stocks
divided by the total dollar value of the nation’s gross domestic product. This
indicator is applicable not only to U.S. stocks but to stocks of all nations. It is
also called as Market cap to GDP ratio. This indicator helps in identifying
whether the stock market is overvalued or undervalued. This indicator
judges the market as a whole and not individual stock. Students are required:
1. To study this indicator and its application
2. To study the past events or scenarios where the indicator has worked
in Indian stock market.

Brief outline of the report:

1. Introduction – Overview, concept and application

2. Data analysis and findings – (a) Calculation of the buffet indicator level
for Nifty taking last year and last quarter data. (b) Calculation of the
buffet indicator level for Sensex taking last year and last quarter data.
The analysis can be done in excel.
3. Interpretation of the data – whether Indian markets (Nifty and Sensex)
are overvalued or undervalued based on the GDP of India
4. Conclusions and Recommendations – Future prospects of Indian stock
market based on analysis and findings and providing
recommendations to investors in terms of buy/sell decision.

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 A Study on Digital Banking

Digital banking is digitalization of traditional banking products and services.

Online banking, mobile banking, internet banking etc. are all the faces of
digital banking. Digital banking is not only preferred by banks but also by
customers as it saves lots of time and is also convenient. But there is always
a fear of security in digital banking.

Requirements from the students:

1. To study Indian banking landscape
2. To study digital banking in comparison with traditional banking

Brief outline of the report:

1. Introduction – Overview of Indian banking industry, concepts,

definitions, RBI guidelines / notifications and challenges faced
2. Brief analysis of trend or growth of digital banking in India over last
decade.
3. Detail study of digital banking products or services of any two public
sector banks and any two private sector banks. The banks can be
selected based on market capitalization or best performing banks.
4. Detail study of digital banking products or services of any two private
sector banks
5. Conclusions and Recommendations – Future prospects of digital
banking or cashless economy based on analysis and findings

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 FinTech - Boon or Bane in India

Fintech stands for Financial Technology. Fintech basically represents the

inclusion of technology in the financial sector. Fintech has drastically
transformed the entire Indian financial system. Fintech is a buzz word today
and is gaining lots of attention. The entire landscape of financial industry is
changing due to technology intervention. Technology in finance space is
providing lots of advantage to the users as well as to the providers of
financial services but at the same time there is also a flip side of these
technology intervention. Therefore students are required to study financial
technology and its impact.
Requirements from the students:
1. To study the evolution of fintech
2. To study the financial sectors where fintech is used

Brief outline of the report:

1. Introduction – Overview, concepts, definitions, history, evolution,
advantages and disadvantages
2. Explanation of terms like blockchain, cryptocurrencies and algorithms
3. Global trend or growth of fintech companies in terms of market share,
revenues and profits. Indian scenario of adoption of fintech
4. Overview of adoption of technology in banking, capital market and
accounting.
5. Two case study – Companies or banks that had successfully adopted
financial technology
6. Future of fintech in India based on analysis and findings.

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27
 NPA Management in Indian Banks

NPA stands for Non-Performing Assets. NPAs are the loans or advanced
given by bank and are overdue. The rising NPAs are major concerned of all
banks. The public sector banks are more prone to NPA crises. Banks are
adopting innovative strategies to recover the loans and advances and get rid
of NPAs. There are lot of research reports available on this topic. Even RBI
discloses the amount of NPA of each bank. NPAs are seen not only in public
sector banks but are also seen in private sector banks. Therefore while
studying NPA management in banks student should study both public as well
as private sector banks. Requirement form students are :
1. To study NPA in Indian public as well as private sector banks
2. To study the preventive measures taken by banks for NPA

Brief outline of the report:

1. Introduction – Overview of Indian banking sector, definitions,

concepts – gross and net NPA, RBI’s guidelines
2. NPA trend – bank wise for three years. Graphical presentation of data
with interpretation
3. Calculation and analysis of NPA ratios – gross NPA ratio, net NPA ratio,
NPA to total Debt ratio of any two public sector banks and any two
private sector banks for last three years
4. Strategies adopted by these banks to reduce the NPA or NPA
management by these banks
5. Future prospects or road ahead of Indian banks under the lens of NPA
based on analysis and findings

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 Equity v/s Mutual Funds - As Asset Class

Stocks or equities are considered as good investment avenues, as they

provide good returns, but at the same time the risk exposure is also high. As
compare to equities mutual funds give steady returns at less risk.

Requirements from the students:

1. To study equity market
2. To study the mutual fund market

Brief outline of the report:

Introduction – Overview, definitions, concepts and regulatory framework

Literature review – Minimum three good research papers and two articles

Data analysis and findings –

1. Historical movement of select large cap stock and index for last 10
years
2. Historical movement of select equity fund schemes and index schemes
for last 10 years
3. Comparative analysis of the returns using excel
4. Interpretation of the data

Conclusions and Recommendations – Suggestions to investors on

investment based on analysis and findings

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29
 Mutual Fund - A Tool for Wealth Creation

Mutual Fund is an investment vehicle that is made up of a pool of funds

collected from many investors for the purpose of investing in securities such
as stocks, bonds, money market instruments and similar assets. Mutual
funds are preferred by investors who don’t want themselves to get exposed
to the risk of stock market and at the same time wants to earn handsome
returns. Mutual funds are considered as a good tool of wealth creation.

Brief outline of the report:

1. Overview of Indian mutual fund industry, definitions, concepts,

history, types of MF and regulatory framework
2. Historical movement of returns given by index mutual fund over last 5
years
3. Historical movement of returns given by nifty and Sensex over last 5
years
4. Historical movement of returns given by debt securities like bank FD
over last 5 years
5. Historical movement of returns given by physical gold over last 5 years
6. Comparative analysis of the returns provided by mutual funds with
equity, gold and debt securities based on the historical returns of last
5 years
7. Suggestions and recommendations on the best avenue for investment
based on the risk appetite of the investor

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30
 Impact of FII in Indian Stock Market

Foreign Institutional Investors (FIIs) are major players in Indian stock

markets and their contributions have brought tremendous changes in the
stock market.

Requirements from the students:

1. To study the FII investment in Indian stock market in last 10 years
2. To study the stock index movement in last 10 years
3. To analysis the impact of FIIs inflow on stock market movement

Brief outline of the report:

Introduction – Overview, definitions, concepts, regulatory framework and

hypothesis

Data analysis and findings –

1. Calculate the net inflows of FIIs in Indian stock market for last 10 years
2. Take the closing value of Nifty and Sensex for last 10 years and
compare it with the FIIs inflows.
3. Using correlation test check the impact of FIIs on Nifty and Sensex

Conclusions and Recommendations – Suggesting the best avenue for

investment based on the risk appetite of the investor

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31
 CSR Practices adopted by Indian Companies

Introduction:

CSR in India has traditionally been seen as a philanthropic activity. And in

keeping with the Indian tradition, it was an activity that was performed but
not deliberated. As a result, there is limited documentation on specific
activities related to this concept. However, what was clearly evident that
much of this had a national character encapsulated within it, whether it was
endowing institutions to actively participating in India’s freedom movement,
and embedded in the idea of trusteeship.

As some observers have pointed out, the practice of CSR in India still remains
within the philanthropic space, but has moved from institutional building
(educational, research and cultural) to community development through
various projects. Also, with global influences and with communities
becoming more active and demanding, there appears to be a discernible
trend, that while CSR remains largely restricted to community development,
it is getting more strategic in nature (that is, getting linked with business)
than philanthropic, and a large number of companies are reporting the
activities they are undertaking in this space in their official websites, annual
reports, sustainability reports and even publishing CSR reports.

The Companies Act, 2013 has introduced the idea of CSR through its
disclosure mandate, is promoting greater transparency and disclosure.
Schedule VII of the Act, which lists out the CSR activities, suggests
communities be the focal point.

CSR and Stakeholders:

Corporate Social Responsibility is the continuing commitment by business

to behave ethically and contribute to economic development while
improving the quality of life of the workforce and their families as well as of
the local community and society at large (The World Business Council for
Sustainable Development). In other words, a person, group, or organization
that has direct or indirect stake in an organization because it can affect or be
affected by the organization’s actions, objectives, and policies. Key
stakeholders in a business organisation include creditors, customers,
directors, employees, government (and its agencies), owners
(shareholders), suppliers, unions, and the community from which the
business draws its resources.

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In India, there is a large development gap between the cities and rural areas
and large financial gap between the upper class and poor people.
Government works to reduce these gaps by implementing different plans
and policies. But only Government’s participation in social development is
not enough, so more stakeholders need to involve and here the corporate
entities have an important role to use their resources for the social
development.

In line with the above, explain:

1. Conceptual Framework
2. Related Concepts
3. Need for CSR
4. Scope of CSR
5. Limitations of CSR
6. CSR Activities Model
7. Companies Act, 2013 and CSR
8. CSR Activities an CSR Spending of the selected listed Indian Companies
9. Conclusion

======

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 Overview of Indian Banking Industry

Indian Banking sector plays a major role in the development of the economy,
as it mobilizes the deposits and provides credit to various sectors across
India. In India, the banking sector collects the surplus funds from depositors
in the form of deposits and channelizes them to borrowers in form of loans.
In India, the Reserve Bank of India (RBI) is the central banking institution. It
regulates and operates the banking system in India. In India, commercial
banks, co-operative banks, and development banks function according to the
guidelines imposed by RBI time to time.

In this context, explain:

1. History of Indian Banking

2. Indian Banking Structure
3. RBI
4. Nationalization of the commercial banks
5. Key Economic Features of the Indian Banking Structure
6. Recent Mergers in the Indian Banking System
7. Recent Trends

======

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 Overview of Indian Insurance Industry

The on-going coronavirus pandemic has changed the landscape of the Indian
insurance industry in a big way. The changes are expected to not only
increase the insurance penetration rate in the country but also bring a
conscious shift in the insurance product-mix. Over the last twelve months,
the amount of business that has happened through the protection portfolio
has drastically incresased. Insurance is gradually being witnessed as a pull
product from being a push product all this while. For the first time,
customers are asking insurers about the right protection products that
would meet their needs aptly. Overall the awareness around insurance, as
well as the demand for protection products, has witnessed an uptick.

In this context, explain:

1. The structure of Indian Insurance Industry (Including Life and Non-

life)
2. IRDAI
3. Privatization of Indian Insurance Industry
4. Key Economic Features of the Indian Insurance Structure
5. Insurance Penetration Trends
6. Various plans under Life Insurance Policies (Only Features of the
Plans)
7. COVID and Insurance
8. Recent Trends

======

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 Basic Savings and Investment Avenues

Saving and investing money is an essential part of the financial planning for
the secured financial future. Whether it is for someone’s retirement or a
child's college education, setting money aside and trying to make it grow in
value is often the only way to pay for expenses that exceed your income. In
the Indian financial systems, we have many options to choose from when it
comes to investing and saving money. The best option is likely a combination
of products that balance risk with the potential for growth.

In this context, develop a report on:

1. Need for Financial Planning

2. Financial Planning Process
3. SMART Goals
4. Basic Banking Products
5. Basic Insurance Products
6. Mutual Funds
7. Basic Securities Market Products
8. Digitalization and Financial Products

======

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 The Balance of Payments of India

The balance of payments (BOP) is a statement of all transactions made

between entities in one country and the rest of the world over a defined
period of time, such as a quarter or a year. The balance of payments
(BOP), also known as balance of international payments, summarizes all
transactions that a country's individuals, companies, and government
bodies complete with individuals, companies, and government
bodies outside the country. These transactions consist of imports and
exports of goods, services, and capital, as well as transfer payments, such as
foreign aid and remittances. In this context, develop a report on:

1. Balance of Payments (BOP)- Introduction

2. Why one should study the BOP of a country
3. Structure of BOP of India
4. Types of disequilibrium in BOP
5. Causes of disequilibrium in BOP
6. Measures to correct disequilibrium in BOP
7. Trends of India’s BOP in last five years

======

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 Journey of KYC to e-KYC

For corruption free economy, Government of India passed several bills such
as, The Judicial Accountability Bill, 2010; The Public Procurement Bill, 2012;
The Lokpal Bill, 2013; The Whistle Blowers Bill, 2015; etc. Similarly, the
concern of the money laundering has gained the attention of the regulators
in India in the past several years. Reserve Bank of India (RBI) has played a
pivotal role by introducing several measures to control the money
laundering in India. One of such measures was Know Your Customer (KYC).

As FinTech innovations continue to gain the attention of the policy makers,

customers and financial intermediaries and institutions. To enhance this
digital experience and for ensuring the clients true identification, regulatory
authorities have introduced e-KYC guidelines, by permitting financial
institutions to perform KYC checks and approve customer identity on
electronic platform. Due social distancing norms introduced during Covid-
19 Pandemic as created more demand for e-KYC check. As a result, the
financial market regulatory authorities started to encourage the use of
technology to the fullest extent possible in light of these social distancing
norms.

In the context of above, develop a report on:

1. Money Laundering – Introduction and scope of activities

2. Financial Action Task Force (FATF)
3. Judicial Accountability Bill, 2010
4. The Public Procurement Bill, 2012
5. The Lokpal Bill, 2013
6. The Whistle Blowers Bill, 2015
7. Know Your Customer (KYC)
8. e-KYC
9. KUA (KYC User Agencies)
10. e-KYC in banking and securities markets
11. and Benefits of e-KYC
======

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 Digital revolution in India

Report should include

 India has cheapest tariffs for data

 Content will be king

 Add to that benefits of better governance ( JAM)

 Industries that will thrive

======

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 World order post COVID

Report should include

 Politically China becomes less popular

 Companies derisk from China as a single supplier

 Digital economy here to stay

 Better attention to healthcare

======

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 Future of US dollar

Report should include

 USD as world’s reserve currency

 Quantitative easing and effect on USD

 The COVID effect , US stimulus and effect on USD

 Lack of alternatives

======

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 Indian PSUs

Report should include

 Relevance

 P&L of PSUs

 Relevance today

 Disinvestment

 Hurdles

======

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